Green Company's costs for the month of August are as follows: $27,000 Direct Materials Used $34,000 Direct Labour $15,000 Sales Salaries $10,000 Indirect Labor Indirect Materials $15,000 $13,500 General Admin Cost $2,000 Property Tax (Factory) Rent on Factory $17,000 What is the cost of goods manufactured for August. Select one: A. $105,000 B. $112,000. C. $138,000. D. $132,000